9911796707
TMI Blog2013 (12) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... r the applicant. He has not argued on the issue as to whether he was liable to pay service tax under the category of Event management Service. He has only raised the issue that the show-cause notice states that the "Business Exhibition Service" was not liable to service tax during the material period - adjudicating authority has given a finding that it was a taxable service under the "Event Manage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been remitted to the treasury as per the provisions of Section 11 D of Central Excise Act made applicable to service tax levy also. A show-cause notice issued on such reasoning has been confirmed for an amount of Rs.9,24,235/-. 2.0 The learned counsel for the applicant points out to para 3 of the show-cause notice which says that during the material period "Business Exhibition Service" was n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in Section 11 D is to the effect that whenever a person is liable to pay tax or duty collected money in the name of tax, the same should be remitted to the treasury. There is no doubt that the applicant was liable to pay tax as is coming out from the adjudication order and since the applicant collected the amount, the applicant should be put to some terms for admission of the appeal. He also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Service" during the relevant period. After hearing arguments of the applicant on this matter, the adjudicating authority has given a finding that it was a taxable service under the "Event Management Service" and, therefore, we do not consider it fit case for full waiver. As such, for admission of the appeal, we direct the applicant to deposit 50% of the service tax demanded within a period of fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
